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Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Published by Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga
ISSN : 26143259     EISSN : 25993410     DOI : 10.36778/jesya
Core Subject : Science,
Decision Sciences, Operations Research & Management
Arjuna Subject : -
Articles 1,114 Documents
 108   109   110   111   112 
Analisis Pemahaman Sertifikasi Halal Pada Pelaku UMKM Ingkung di Kalurahan Guwosari Hamidah Rayhanah; Nur Saudah Al Arifah D
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2730

Abstract

This study aims to analyze the level of understanding of micro, small, and medium enterprise (MSME) actors in the ingkung culinary sector toward halal certification in Guwosari Village, Pajangan District, Bantul Regency, Special Region of Yogyakarta. Indonesia, as the country with the largest Muslim population in the world, holds strategic importance in the global halal industry. However, data from the Halal Product Guarantee Agency (BPJPH) indicates that as of 2024, only approximately 12.35% of registered MSMEs in Indonesia have obtained halal certification — a figure that reflects a significant implementation gap. This research employs a mixed methods approach with an explanatory sequential design, integrating quantitative and qualitative data. Quantitative data were collected via questionnaire distributed to 13 MSME actors selected through total sampling, while qualitative data were gathered through in-depth interviews to corroborate the quantitative findings. Data analysis employed descriptive statistics, validity testing, reliability testing, Spearman rank correlation analysis, and the interactive model of Miles and Huberman. The Spearman correlation analysis revealed a significant positive relationship between respondents’ level of understanding (conceptual and technical), motivation, and perception of benefits with their readiness to implement halal certification. Findings indicate that MSME actors possess a high level of conceptual understanding of halal certification, particularly concerning product halalness, consumer trust, and business competitiveness. However, understanding of technical and administrative aspects remains low. This study identifies a conceptual-implementation gap: although motivation and perception of benefits are high, actual implementation remains minimal due to limited information access, low digital literacy, perceived procedural complexity, and insufficient technical assistance. The novelty of this research lies in its analysis of the implementation gap within traditional culinary MSMEs at the sub-district level — a context underexplored in prior literature that typically focuses on urban or district-level MSMEs. These findings are expected to inform policy strategies for halal certification education and technical assistance programs targeting traditional MSME actors.
Determinants of Economic Growth in ASEAN-5: A Sharia Economics Analytical Perspective Ahsanal Huda; Anton Bawono; Muhammad Iqbal; Wan Ruslan Abdul Ghani; Khavid Normasyhuri
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2731

Abstract

Economic growth in ASEAN countries faces persistent challenges from macroeconomic instability and structural constraints. This study examines labor, inflation, exchange rates, and foreign direct investment (FDI)as determinants of economic growth in the ASEAN-5, namely Indonesia, Vietnam, Malaysia, the Philippines, and Thailand. Employing a quantitative associative method, the research uses panel data from the World Bank period 2004 until 2023 with a total of 100 observations and applies a Fixed Effect Model using Eviews 12. The results indicate that inflation, exchange rates, and FDI significantly determine economic growth, whereas labor does not. The key empirical contribution is to provide robust, country-specific evidence that can guide policymakers in prioritizing macroeconomic stability and investment climate reforms over labor quantity expansion to sustain regional growth. From a Sharia economics perspective, growth must uphold justice, balance, and holistic welfare.
Determinan Penggelapan Pajak pada WP Badan dan UMKM di Kota Pelaihari Kalimantan Selatan Anindya Ratna Kartika Hady; Kristianto Tricahya Prabowo; Annisa Sari; Diva Trimuliani; Janitra Prabowo
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2732

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tarif pajak, keadilan, dan diskriminasi terhadap penggelapan pajak dengan berlandaskan pada teori motivasi. Penelitian ini menggunakan metode kuantitatif dengan teknik pengambilan sampel convenience sampling. Total sampel yang digunakan dalam penelitian ini adalah sebanyak 85 responden. Data dianalisis menggunakan metode regresi linier berganda yang telah memenuhi uji asumsi klasik (normalitas, multikolinearitas, dan heteroskedastisitas). Hasil penelitian membuktikan bahwa tarif pajak dan diskriminasi berpengaruh positif dan signifikan terhadap penggelapan pajak, yang berarti beban tarif yang tinggi dan perlakuan yang tidak setara dapat meningkatkan tindakan penggelapan pajak. Sebaliknya, keadilan terbukti berpengaruh negatif dan signifikan, di mana sistem pajak yang adil dapat menurunkan praktik penggelapan pajak. Secara simultan, ketiga variabel tersebut mampu menjelaskan variasi penggelapan pajak sebesar 53,5% (berdasarkan nilai Adjusted R²). Kontribusi empiris utama dari penelitian ini membuktikan bahwa penggelapan pajak merupakan respons langsung terhadap kondisi lingkungan fiskal, sehingga pemerintah perlu mengoptimalkan kebijakan tarif dan menjamin pelayanan yang adil tanpa membeda-bedakan wajib pajak untuk meningkatkan kepatuhan.
The Influence of Sharia-Based Financial Planning and Self-Control on Succes of Students’ Financial Management M. Satrya Mutthaqin; Ricca Hendarti; Mutiah Khaira Sihotang; Muslim Marpaung; Rahmanta Rahmanta
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2734

Abstract

The rapid development of digital financial services has significantly influenced students’ financial behavior, often leading to increased consumptive tendencies without proper planning. This study aims to analyze the effect of sharia-Based financial planning and self-control on the Succes of Students’ Financial Management at the Faculty of Islamic Studies, Universitas Muhammadiyah Sumatera Utara. A quantitative approach with an explanatory survey design was employed, involving 93 students selected through proportional random sampling from a population of 1,364. Data were collected using a structured questionnaire with a five-point Likert scale and analyzed using multiple linear regression with SPSS version 25. The results indicate that sharia-based financial planning has a positive and significant effect on Succes of Students’ Financial Management (t = 9.140; p < 0.05), and self-control also shows a positive and significant effect (t = 4.648; p < 0.05). Simultaneously, both variables significantly influence Succes of Students’ Financial Management (F = 205.205; p < 0.05), with a coefficient of determination (R²) of 0.820, indicating that 82% of the variation in Succes of Students’ Financial Management is explained by the model. These findings suggest that the integration of sharia-based financial planning and strong self-control plays a crucial role in improving students’ Succes of Students’ Financial Management. Sharia-based financial planning provides a structured and value-based framework, while self-control ensures consistent implementation in daily financial decisions. This study contributes to the development of Islamic financial behavior literature by highlighting the importance of combining cognitive and psychological factors in achieving financial well-being among students.
PERAN MEDIASI IPM DALAM HUBUNGAN EMISI KARBON, PDB, DAN HARAPAN LAMA SEKOLAH TERHADAP HARAPAN HIDUP DI INDONESIA Naufal Andre Setiawan; Grace Natalia Marpaung
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2735

Abstract

Penelitian ini bertujuan menganalisis peran mediasi Indeks Pembangunan Manusia (IPM) dalam hubungan antara emisi karbon (CO₂), Produk Domestik Bruto (PDB), dan Harapan Lama Sekolah (HLS) terhadap harapan hidup di Indonesia periode 2004–2024. Penelitian menggunakan pendekatan kuantitatif dengan data time series tahunan sebanyak 21 observasi yang diperoleh dari Badan Pusat Statistik dan World Bank. Metode analisis yang digunakan meliputi statistik deskriptif, uji asumsi klasik, regresi linear, Structural Equation Modeling (SEM), dan bootstrap mediation sebanyak 1.000 replikasi menggunakan Stata 17. Hasil penelitian menunjukkan bahwa emisi karbon, PDB, dan HLS berpengaruh positif signifikan terhadap IPM. Sementara itu, emisi karbon, PDB, dan HLS berpengaruh negatif signifikan terhadap harapan hidup secara langsung, sedangkan IPM berpengaruh positif signifikan terhadap harapan hidup. Hasil bootstrap menunjukkan bahwa IPM memediasi secara signifikan hubungan antara CO₂, PDB, dan HLS terhadap harapan hidup dengan kategori partial mediation. Temuan ini menunjukkan bahwa pembangunan manusia berperan sebagai mekanisme penting dalam menjelaskan hubungan faktor ekonomi, pendidikan, dan lingkungan terhadap kualitas hidup masyarakat di Indonesia.
Pengaruh Social Proof, Brand Image dan Brand Ambassador terhadap Keputusan Pembelian Produk Lozy Hijab pada Konsumen Gen Z Di E-Commerce Silma Aulia; Alfian Izzat El Rahman
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2741

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh social proof, brand image dan brand ambassador terhadap keputusan pembelian produk Lozy Hijab pada konsumen Gen Z di e-commerce. Penelitian ini dilakukan karena masih terdapat perbedaan temuan mengenai pengaruh brand ambassador terhadap keputusan pembelian pada konsumen digital, khususnya pada brand fashion muslim yang aktif menerapkan strategi pemasaran digital seperti Lozy Hijab. Metode yang digunakan adalah kuantitatif dengan 100 responden yang dipilih menggunakan purposive sampling dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa social proof dan brand image berpengaruh positif dan signifikan, sedangkan brand ambassador tidak berpengaruh signifikan secara parsial. Namun, ketiga variabel berpengaruh signifikan secara simultan. Temuan ini menunjukkan bahwa keputusan pembelian konsumen lebih dipengaruhi oleh faktor kepercayaan dan persepsi merek dibandingkan penggunaan public figure sebagai media promosi. Hasil penelitian ini memberikan implikasi bagi Lozy Hijab dan UMKM fashion muslim dalam mengembangkan strategi digital branding yang lebih efektif.
Influence Orientation Entrepreneurship and Innovation on MSME Performance with Superiority Compete Sustainable as Variables Mediation Muhammad Iqbal; Rina Yuliastuty Asmara
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2742

Abstract

This study examines how entrepreneurial orientation and innovation affect MSME performance through sustainable competitive advantage among MSMEs registered in the SMESCO ecosystem. The research responds to inconsistent empirical findings on whether entrepreneurial orientation and innovation improve performance directly or through competitive mechanisms. Its novelty lies in testing an integrative SMESCO-based model that positions sustainable competitive advantage as a mediator in a structured SEM-PLS framework. A quantitative explanatory design was applied using a survey of 100 MSME owners and managers selected through purposive quota sampling. Data were collected using a five-point Likert questionnaire and analyzed with SmartPLS 4. The results show that entrepreneurial orientation has a positive and significant effect on performance. Innovation also has a positive and significant effect on performance and sustainable competitive advantage. Sustainable competitive advantage positively affects performance, but it does not significantly mediate the effect of entrepreneurial orientation and innovation on performance. These findings indicate that innovation is the most important driver for strengthening MSME outcomes, while long-term competitiveness requires more structured product differentiation, brand development, quality consistency, and customer retention strategies. Practically, SMESCO-assisted MSMEs need to convert innovative activities into measurable market value and sustainable strategic positioning.
Good Corporate Governance as a Moderator of Tax Planning, Profitability, and Firm Value in Food and Beverage Companies Bunga Fitaloka; Bani Binekas
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2751

Abstract

The purpose of this study is to investigate the impact of Good Corporate Governance as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange, as well as the implications of tax planning and profitability on firm value. The motivation for this study stems from earlier research on the impact of profitability and tax planning on firm value, which produced mixed results. The research uses a quantitative methodology with descriptive-causal features. The secondary data used came from the financial statements and annual reports of companies in the food and beverage industry that are listed on the Indonesia Stock Exchange. Multiple linear regression and Moderated Regression Analysis (MRA) were used in the data analysis process to examine the direct and moderating effects between the variables. The findings show that firm value is positively and significantly impacted by profitability, indicating that firms with higher profitability levels typically have higher firm value. On the other hand, firm value is not much impacted by tax planning. Additionally, neither the relationship between profitability and firm value nor the association between tax planning and firm value is moderated by good corporate governance. Nonetheless, it has been demonstrated that firm value is directly and significantly impacted by sound corporate governance. These results show that, without enhancing the impacts of tax planning or profitability on firm value, the application of sound corporate governance contributes to a direct increase in firm value.
PENGARUH DAYA TARIK WISATA, AKSESIBILITAS, DAN MEDIA SOSIAL TERHADAP KEPUTUSAN BERKUNJUNG WISATAWAN DI IBARBO PARK Sinta Aprilian; Murry Harmawan Saputra; Hubi Rahmat Andika
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2754

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana faktor aksesibilitas, daya tarik wisata, dan media sosial memengaruhi keputusan wisatawan untuk berkunjung ke Ibarbo Park. Penelitian ini menggunakan pendekatan kuantitatif dengan melibatkan 40 responden yang pernah mengunjungi Ibarbo Park. Data kemudian dianalisis menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa daya tarik wisata, aksesibilitas, dan media sosial memiliki peran dalam meningkatkan keputusan masyarakat untuk berkunjung. Namun, faktor aksesibilitas merupakan faktor yang paling dominan dibandingkan faktor lainnya. Selain itu, ketiga faktor tersebut secara simultan berpengaruh signifikan terhadap keputusan wisatawan untuk mengunjungi Ibarbo Park. Dengan demikian, dapat disimpulkan bahwa Ibarbo Park berpotensi menarik lebih banyak pengunjung apabila daya tarik wisatanya terus ditingkatkan, akses menuju lokasi semakin mudah, dan pemanfaatan media sosial dilakukan secara lebih efektif.
PENGARUH DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KEMANDIRIAN KEUANGAN DAERAH Yanuar Zerina Nur Istiqomah; Grace Natalia Marpaung
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2755

Abstract

Penelitian ini dilakukan untuk menguji pengaruh Dana Bagi Hasil, Dana Alokasi Khusus, Dana Alokasi Umum, serta Belanja Modal terhadap tingkat kemandirian keuangan daerah pada 114 kabupaten/kota di Pulau Jawa selama tahun 2021–2025. Penelitian menggunakan pendekatan kuantitatif dengan metode asosiatif kausal. Data panel dianalisis melalui metode regresi data panel menggunakan aplikasi EViews 12. Penentuan model terbaik dilakukan melalui Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier, yang menunjukkan bahwa Fixed Effect Model merupakan model yang paling tepat digunakan. Hasil analisis menunjukkan bahwa Dana Bagi Hasil dan Belanja Modal memberikan pengaruh positif serta signifikan terhadap kemandirian keuangan daerah. Sementara itu, Dana Alokasi Khusus dan Dana Alokasi Umum memiliki pengaruh negatif dan signifikan terhadap tingkat kemandirian keuangan daerah.

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